25 November 2010
dear my clint had baught dumper for providing output service, which is covered under chapter 87 of CETA,1985 and not covered under the definition of capital goods. can he avial cenvat credit. As per my opinion he can avail according to decision of tribunal in case of India Cement Ltd, 2009. I dont have detailed fact of the above. I know only that the company( india cement) purchased dumper & exavater, and avail the cenvet credit. please give ur expert opinion as earliest possible.
CAclubindia
